Batyr LLP is considering opening a company that will extract crude oil in Mangystau region. They plan to have the following assets: 1. Trademarks 2. Legal license 3. Building 4. Land 5. 10 vehicles (10 years of useful life) 6. Patent 7. Asset retirement obligation (ARO) with respect to crude oil extraction 8. Equipment Task: 1. Classify above assets by categories in which they will appear in the balance sheet 2. State is the asset will be depreciated. Is so, recommend the most suitable depreciation method. 3. How should Batyr LLP recognize ARO